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269/92 AI generated

Constitutional court upholds tax law article 9, rejecting challenge by bank and prosecutor.

Case Number 269/92
Court / Authority
Jurisdiction Portugal (PT)
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court declared the challenged provision of Article 9 of Decree-Law 154/91 constitutional and rejected the appeal filed by Caixa Geral de Depósitos and the Public Prosecutor. The court found no violation of constitutional principles in the tax regulation's wording or application. Consequently, the lower tribunal's decision finding the law unconstitutional was revoked and ordered to be reformed accordingly.

Legislator headnote

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Art. 24.º da CRP; Art. 28.º da CRP: The Constitutional Court does not declare a tax norm unconstitutional if it does not violate the principles of equality or legal certainty, even when challenged by financial institutions or the prosecution.

Keywords

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constitutional review tax legislation equality principle legal certainty fiscal authority administrative appeal constitutional court

Cited Legislation

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Art. 24.º da CRP
Art. 28.º da CRP
AI generated
375/92
Constitutional Court upholds tax law provision on joint liability while revoking lower court decision.
551/92
Constitutional court upholds tax law provision regarding joint liability for tax evasion by spouses.
303/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
395/92
Constitutional court upholds deposit law article 9 prohibiting bank employee loans to relatives.
436/92
Portuguese Constitutional Court upheld tax deposit law constitutionality while revoking lower court decision.

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Full text

ACÓRDÃO N.º 529/92

Processo n.º 269/92

2.ª Secção

Relator: Conselheiro Sousa e Brito

Acordam na 2ª Secção do Tribunal Constitucional:

Nestes autos de recurso, vindos do Tribunal Tributário de 1ª Instância de Lisboa, sendo recorrentes a Caixa Geral de Depósitos e o Ministério Público e recorridos A. e outros, pelos fundamentos do acórdão n.º 331/92, publicado no Diário da República, II série, de 14 de Novembro de 1992.

Decide-se:

a) Não julgar inconstitucional a norma constante do n.º 1 do artigo 9.º do Decreto-Lei n.º 154/91, de 23 de Abril (por si ou conjugado com o n.º 2 do mesmo artigo);

b) Revogar a decisão recorrida e, em consequência, ordenar que a mesma seja reformada em conformidade com o aqui decidido sobre a questão de constitucionalidade.

Lisboa, 10 de Dezembro de 1992

José de Sousa e Brito

Luís Nunes de Almeida

Bravo Serra

Messias Bento

Fernando Alves Correia

Mário de Brito

José Manuel Cardoso da Costa